Συγκριτική αξιολόγηση δημοσιευμένων απολογισμών βιωσιμότητας στον κλάδο των ξενοδοχείων στην Ελλάδα
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Keywords
Βιωσιμότητα ; Απολογισμός βιωσιμότητας ; Συγκριτική αξιολόγηση ; Πρότυπα αναφορώνAbstract
The concept of sustainability and Environmental, Social & Governance (ESG) parameters has gained decisive importance in the modern business environment. As the tourism and hospitality sector is one of the most significant drivers of growth in the Greek economy, the need for alignment with ESG principles has become imperative. The central objective of this study is to understand and evaluate the quality, completeness, and comparability of the sustainability reports of four Greek hotel groups, in relation to the new regulatory framework shaped by the CSRD and the ESRS. Based on this assessment, the study identifies variations in the level of awareness and implementation of sustainable practices among these groups, and subsequently proposes improvement recommendations for each group across different timescales.